Kolkata Court May 1975 Judgments
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Dinesh Chandra Banerjee and ors. Vs. Corporation of Calcutta and ors.
Court: Kolkata
Decided on: May-15-1975
Reported in: AIR1976Cal44
ORDERSabyasachi Mukharji, J. 1. This is an application by seven petitioners who are Licensed Building Surveyors, in their representative capacity against the Corporation of Calcutta under Article 226 of the Constitution. The petitioners challenge the letter dated 31st May. 1968, issued by the City Architect, Corporation of Calcutta. By the said letter the Licensed Building Surveyors were informed, inter alia, as follows: 'The following system for the improvement of working in the plan section of the City Architect's department as has been approved by the Corporation at its meeting held on 25-3-1968 will be given effect to on and from 26-6-1968 forenoon. The revised building application form as approved by the Corporation referred above would be available from the office of the City Architect free of charge between the normal office hours.' 2. I will refer to the relevant application form that was in practice before the introduction of the new system and the new application form with ad...
Puloke Chandra Paul Vs. Commercial Tax Officer and ors.
Court: Kolkata
Decided on: May-14-1975
Reported in: [1975]36STC98(Cal)
Amiya Kumar Mookerji, J.1. In this application the points required for consideration are (a) whether a firm is included within the definition of 'dealer' under Section 2(c) of the Bengal Finance (Sales Tax) Act, 1941, and (b) whether a dissolved firm can be assessed to sales tax under the Bengal Finance (Sales Tax) Act, 1941, in view of the decision of the Supreme Court in Additional Tahsildar v. Gendalal [1968] 21 S.T.C. 263 (S.C.).2. The petitioner and his brother Kanak Paul had been carrying on business in partnership under the name and style of Messrs. Gopal Chandra Paul & Sons having its place of business at 126B, Chinabazar Street, Calcutta-1. The said partnership business was dissolved on 17th November, 1972, and the intimation of the said dissolution was duly given to the Commercial Tax Officer, respondent No. 1, by two separate letters by 21st April, 1973. The petitioner in the said letters also requested respondent No. 1 to cancel the registration certificate under the Bengal...
K.N. Daftary Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: May-13-1975
Reported in: 80CWN181,[1977]106ITR998(Cal)
Deb, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, we are concerned with the following question of law :'Whether, on the facts and in the circumstances of the case, the sum of Rs. 5,045 received by the assessee for transfer of the 'import entitlements' was assessable to tax and, if so, as short-term capital gains ?'2. The assessment year is 1964-65. The assessee carried on business in engineering goods. Under the export promotion scheme, he could get what are called 'import entitlements' which would enable him to import raw materials to the extent of 75 per cent. of the f.o.b. value of the goods exported. Under this scheme, he could utilise the 'import entitlements' for his own manufacture or could part with it to other manufacturers covered by the scheme. In the assessment year, the assessee received and transferred the 'import entitlements' to two concerns for a total sum of Rs. 5,045. This amount was credited to the profit and loss account of the assessee...
Commissioner of Income-tax Vs. Ram Kumar Agarwalla and Bros.
Court: Kolkata
Decided on: May-10-1975
Reported in: 80CWN129,[1977]108ITR457(Cal)
Deb, J. 1. In this reference under Section 66(2) of the Indian Income-tax Act, 1922, we are concerned with the following questions of law ;(i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in investigating the nature of the shares held by the assessee in Chrestian Mica Co. Ltd., when both the assessee and the income-tax authorities had treated them as the stock-in-trade of the assessee as a dealer in shares for every assessment year since 1949-50 and proceeded on the same basis for the instant assessment year? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the shares held by the assessee in Chrestian Mica Co. Ltd. were not its stock-in-trade for dealing in shares? (iii) If the answer to question No. (ii) be in the negative, then, whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of rupees thirty-two lakhs, twenty-five thou...
Narayan Chandra Ghosh and anr. Vs. Sanat Kumar Das and ors.
Court: Kolkata
Decided on: May-08-1975
Reported in: AIR1975Cal290
ORDERSalil Kumar Datta, J. 1. This Rule was obtained against the appellate order dated March 19, 1974 in Misc. Appeal No. 127 of 1973 disallowing an application for pre-emption under Section 8(1) of the West Bengal Land Reforms Act, 1955 (West Bengal Act X of 1956). 2. The facts in short are as follows. Opposite parties Nos, I and 2 purchased 11 dec, of land of dag No. 1887 of Mouza Bara Sangra, khatian No. 326 P. S. Sainthia, District Birbhum, by a registered kobala dated 15th June, 1968. The petitioners before are filed an application for pre-emption of the lands under the said kobala on the grouac that they were owners of the adjoining plots on the west. It may be mentioned that the opposite parties Nos. 1 and 2 an also the owners of adjoining plots situated on the south of the disputed plot. The application for pre-emption giving rise to Mist, Judicial Case No. 72 of 1972 was dismissed by the learned Munsif by order dated August 14, 1973 whereby the application for pre-emption was ...
Anil Kumar Roy Vs. Mansanath Shaw
Court: Kolkata
Decided on: May-07-1975
Reported in: AIR1975Cal293
ORDERSalil Kumar Datta, J.1. This Rule was obtained against order No. 113 dated January 10, 1974 in Money Suit No. 209 of 1963. It appears that the plaintiff instituted the suit on December 12, 1963 claiming (a) a sum of Rupees 4981.09 for removing silted earth; (b) an amount of compensation for Rs. 500/- as defendant's employee and (c) a salary for two months from June 6, 1962 to August 6, 1962 at the rate of Rs. 120/- for Rs. 240/-. In all the claim thus was laid at Rs. 4572.34 giving a credit of Rs. 1142 towards payment of claims (a) and (b) above. It appears that the trial of the suit commenced as early as February 4, 1967 and thereafter on the defendant's application in course of hearing two new issues were framed on February 12, 1973. Issues Nos. 6 and 7 so framed are as follows; '(6) Is the plaintiff's claim regarding Rs. 500/-and Rs. 120/-(?) mentioned in paragraphs 3 and 5 of the plaint are cognizable by this Court (7) Is the plaint liable to be returned.' This order framing a...
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